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TMI Blog2017 (10) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... ority in the impugned order has come to a conclusion as to how he has appreciated the evidences, which are on records and also the grounds of appeal of the appellant before him. It can be seen from the said findings which are in Paragraph number 6 and 7, reasoning indicate matter was gone into the details to the evidence on record and the role attributable to appellant herein - appeal dismissed - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed on him by the lower authorities under the provisions of Section 114 AA of the Customs Act, 1962 in this appeal. The only ground taken by the appellant before the first appellate authority is that since on an identical issue in penalty against on him is contested and is in appeal before the first appellate authority that is to say, reliance placed by the adjudicating authority on the various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings which are in Paragraph number 6 and 7, reasoning indicate matter was gone into the details to the evidence on record and the role attributable to appellant herein. The said findings are reproduced. 6. I find that the adjudicating authority has passed the impugned order wherein it has been indicated that the appellant in his statements admitted that Shri Mahendrabhai Patel, Postman was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Shri Mahendrabhai Patel, Postman. Upon confrontation of the evidences during the course of recording of his further statements, the appellant did not co-operate with the investigation and denied the facts of his involvement in the entire scheme. He also denied to have received the Speed Post containing the original PAN card. Nothing has been placed on record by the appellant that why which pose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present case. 7. The appellant contended that the adjudicating authority, being quasi judicial authority, must act and decide the case independently without being influenced or guided by any higher authority, viz. appellate authority. I find that the adjudicating authority has discussed the issue in detail and then only imposed penalty. Hence, this plea of the appellant not tenable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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